国家机关纳税的目的是为了建立、维护社会基础设施，故而任何单位、个人以及法人单位都是纳税主体，主要在进行了经济活动之后，都是需要按照规定纳税的，一般的纳税主体都需要缴纳全部的税额，但是根据che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税减半相关政策的规定，部分che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船可以享受半税优惠。

一、che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税减半相关政策的规定是怎样的

(一)对节约能源che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船，减半征收che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税

(1)减半征收che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的节约能源乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车应同时符合以下标准：

1、 获得许可在中国境内销售的排量为1.6升以下(含1.6升)的燃用汽油、柴油的乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车(含非插电式混合动力乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车和双燃料乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车);

2、综合工况燃料消耗量应符合标准;

3、污染物排放符合《轻型汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车污染物排放限值及测量方法(中国第五阶段)》(GB18352.5-2013)标准中I型试验的限值标准。

(1)减半征收che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的节约能源商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车应同时符合下列标准：

1、获得许可在中国境内销售的燃用天然气、汽油、柴油的重型商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车(含非插电式混合动力和双燃料重型商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车);

2、燃用汽油、柴油的重型商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车综合工况燃料消耗量应符合标准;

3、污染物排放符合《che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车用压燃式、气体燃料点燃式发动机与汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车排气污染物排放限值及测量方法(中国III，IV，V阶段)》(GB17691-2005)标准中第V阶段的标准。

减半征收che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的节约能源船舶和其他che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆等的标准另行制定。

(二)对使用新能源che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船，免征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税

(1)免征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的使用新能源汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车是指纯电动商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车、插电式(含增程式)混合动力汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车、燃料电池商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车。纯电动乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车和燃料电池乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车不属于che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税征税范围，对其不征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税。

(2)免征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的使用新能源汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车(不含纯电动乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车和燃料电池乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车，下同)，应同时符合下列标准：

1、获得许可在中国境内销售的纯电动商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车、插电式(含增程式)混合动力汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车、燃料电池商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车;

2、纯电动续驶里程符合附件3标准;

3、使用除铅酸电池以外的动力电池;

4、 插电式混合动力乘用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车综合燃料消耗量(不计电能消耗)与现行的常规燃料消耗量国家标准中对应目标值相比小于60%;插电式混合动力商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车(含轻型、重型商用che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车)燃料消耗量(不含电能转化的燃料消耗量)与现行的常规燃料消耗量国家标准中对应限值相比小于60%;

5、通过新能源汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车专项检测，符合新能源汽che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车标准。

免征che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的使用新能源船舶的标准另行制定。

二、che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税申报的相关规定。

1.che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税由地方税务机关负责征收。

2.机动che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税扣缴义务人在代收che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税时，应当在机动che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车交通事故责任强制保险的保险单以及保费发票上注明已收税款的信息，作为代收税款凭证。

3.已完税或者依法减免税的che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆，纳税人应当向扣缴义务人提供登记地的主管税务机关出具的完税凭证或者减免税证明。

4.纳税人没有按照规定期限缴纳che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的，扣缴义务人在代收代缴税款时，可以一并代收代缴欠缴税款的滞纳金。

5.扣缴义务人已代收代缴che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税的，纳税人不再向che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车辆登记地的主管税务机关申报缴纳che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税。没有扣缴义务人的，纳税人应当向主管税务机关自行申报缴纳che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船税。

只有获得许可，并且排污量较小的che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船，在纳税时才会允许只缴纳半税。对于提供虚假资料，伪造自己满足缴纳半税的条件的行为，经税收机关核实，会实施相关措施，追缴税收，并且会根据其情节轻重，判处相应的处罚。